Why Marion County homeowners appeal & more on Form 130
If your Indianapolis property assessment jumped and the new number does not match what your home would sell for, Indiana gives you a formal way to challenge it. That challenge starts with one document: Form 130, the Taxpayer’s Notice to Initiate an Appeal. Filing it on time is what opens the door to every later step, from the informal meeting with the assessor to a hearing before the county board.
Marion County assessments have been moving quickly. A Faegre Drinker review of more than 12,000 Marion County parcels found an average 27 percent increase in commercial and industrial assessed values for 2025, driven partly by changes to the state’s cost tables. Residential owners across Indianapolis have seen their own increases, and an assessment that is too high does not just affect one bill. It can carry forward into future years until someone corrects it.
This walkthrough covers how Marion County assesses property, the Form 130 deadlines that matter, how to complete the form section by section, what happens after you file, and what evidence tends to hold up. It is written for homeowners, but the mechanics apply to most real property in the county. It is not legal advice, and rules can change, so confirm dates with the Marion County Assessor before you file.
How Marion County assessments work
Indiana assesses real property every year as of January 1, and the county uses sales from the prior calendar year to set that value. The Indiana Department of Local Government Finance explains it this way for the current cycle: 2025 assessments, payable in 2026, were based on 2024 sales. The assessed value is meant to reflect what a willing buyer would pay and a willing seller would accept for the property in its current use on the assessment date.
That timing matters for an appeal. You are not arguing about what your home is worth today. You are arguing about what it was worth on January 1 of the assessment year, and the strongest evidence speaks to that date.
The Marion County Assessor’s Office handles assessments for all of Indianapolis and the county. When your value changes, the county mails a Form 11, the Notice of Assessment, which shows the previous and new assessed values and prints your appeal deadline. In Marion County these notices typically arrive in the spring, and the date on your Form 11 controls your filing window. If no Form 11 is sent, the tax bill itself serves as the notice of assessment.
You can look up your parcel, pull your property record card, and check the assessor’s data on your home through the Marion County Assessor’s property search. Reviewing that record card before you file is worth the time, because many successful appeals start with a factual error in square footage, condition, or features.
Form 130 deadlines in Marion County
Indiana sets the Form 130 deadline in statute, and the DLGF fact sheet lays out the two possible dates. If the county mails your Form 11 before May 1 of the assessment year, the deadline is June 15 of that same year. If the county mails it on or after May 1, the deadline is June 15 of the year the tax bill is mailed.
In practice, most Marion County homeowners should plan around June 15. Marion County has historically mailed Form 11 notices in the spring of the year the taxes are payable, which means appeals of a given year’s assessment are generally due by June 15 of the following year. For example, appeals of 2025 assessments, payable in 2026, were due June 15, 2026. Your own Form 11 prints the exact deadline that applies to you, and that printed date is the one to trust.
A few other deadline rules from the state:
- You must file a separate Form 130 for each parcel you are appealing.
- Failure to file on time can be grounds for dismissal, and missing the window usually means waiting a full year for the next one.
- Objective errors, such as a demolished garage still on the record or wrong square footage, can be raised for up to three years of assessments on Form 130.
- Once you appeal, you may pay taxes based on the prior year’s assessment while the appeal is pending. If you pay less than that, you will be treated as delinquent and assessed penalties.
If you are reading this after June 15, check your most recent Form 11 or contact the assessor’s office. If the current window has closed, use the time to gather evidence so you are ready the day the next notice arrives.
Step-by-step: completing Form 130
Form 130 is State Form 53958, and you can download the current version from the Indiana forms portal. Marion County also lets you file electronically through the assessor’s online appeal page, where the county separates objective appeals (factual or processing errors) from subjective appeals (a disagreement about value). Whichever route you take, the information requested is the same.
Step 1: Gather your documents
Before you open the form, have your Form 11, your property record card, and your parcel number in front of you. Pull the comparable sales, photos, or appraisal you plan to rely on. You do not have to attach evidence to meet the deadline, but you will need it at the informal meeting, so it helps to assemble it now.
Step 2: Complete Section I, the taxpayer and property information
This section asks for the assessment year under appeal, the county and township, your parcel or key number, the property address, and the owner’s name and contact details. Copy the parcel number exactly as it appears on your Form 11. If a representative is filing for you, their information goes here as well, and a non-relative representative generally needs to be authorized on the state’s representative form.
Step 3: Complete Section II, the reason for appeal
Here you check the type of issue you are raising and briefly state why you believe the assessment is wrong. Keep it factual and specific. “The assessment of $340,000 exceeds the January 1 market value supported by comparable sales” is more useful than “taxes are too high,” because the appeal is about value, not the tax rate. If you are raising an objective error, describe the error itself, such as incorrect square footage or a structure that no longer exists.
Step 4: State your opinion of value, if you have one
The form gives you space to indicate what you believe the correct assessed value should be. You are not required to provide one, but if you have an appraisal or solid comparable sales, stating a number anchors the conversation with the assessor. Make sure the number ties to your evidence and to the January 1 assessment date.
Step 5: Sign, date, and file
Sign the certification, which confirms you have reviewed the Form 11 and record card and have authority to file. Then submit one of three ways: online through indy.gov, in person at the assessor’s office in the City-County Building, or by mail to the Marion County Assessor, Appeals Department, 200 E. Washington St., Indianapolis, IN 46204. Keep a copy and proof of the filing date, whether that is a confirmation email, a stamped copy, or a certified mail receipt.
Step 6: Watch for the assessor’s contact
Marion County processes appeals in the order received. After your Form 130 is logged, someone from the assessor’s office will reach out to schedule the preliminary informal meeting described below. Respond promptly, because that meeting is where most residential appeals are resolved.
What happens after you file
Indiana’s appeal process has three local and state stages, and most homeowners never need the third. Under Indiana Code 6-1.1-15-1.2, the assessor must schedule a preliminary informal meeting after receiving your petition. You can appear in person or by phone, and both sides exchange the information they are relying on. If you and the assessor agree on a value, you sign a stipulation agreement and the appeal ends there.
If you do not agree, the assessor reports the results to the Marion County Property Tax Assessment Board of Appeals, or PTABOA. The PTABOA must hold a hearing within 180 days of your filing date and must mail you notice of the date, time, and place at least 30 days ahead. In Marion County you present your case to a hearing officer, the assessor’s office presents its side, and the hearing officer makes a recommendation to the board, which issues the decision.
Two practical points from the state fact sheet. First, if the assessment rose more than 5 percent over the prior year, the burden of proof shifts to the assessor to defend the increase, unless the jump came from new construction, a substantial renovation, a zoning change, or a change in use. Second, if you skip the hearing without filing a continuance request or withdrawal at least 10 days beforehand, the county assessor may impose a $50 penalty.
If you disagree with the PTABOA’s determination, or the board fails to decide within 180 days, you can petition the Indiana Board of Tax Review with Form 131. The IBTR holds its own hearing, and its decisions can be taken to the Indiana Tax Court. A relative may represent you before the PTABOA but not before the IBTR, so plan ahead if you expect to go that far.
Evidence that supports a Marion County appeal
In an Indiana appeal, the assessor’s number is presumed correct until you rebut it with evidence. The DLGF fact sheet lists the kinds of evidence the state considers pertinent:
- A recent sale of the property itself
- Sales of comparable properties, adjusted to the January 1 assessment date
- Purchase offers you received
- An appraisal prepared by a licensed appraiser
- For income-producing property, capitalized income and expense information
State law does not require an appraisal to appeal. That said, the DLGF notes that the Indiana Tax Court has described an appraisal properly trended to the valuation date as the best evidence in an assessment appeal. The reason is the date problem mentioned earlier. A listing printout or a neighbor’s sale from last month speaks to today’s market. The PTABOA is asked to decide what the property was worth on January 1 of the assessment year, and an appraisal can be prepared with that retrospective effective date in mind.
For homeowners, this is where a non-lending appraisal from an independent firm earns its place. A tax appeal appraisal is a different engagement from the one your lender ordered at purchase. It is prepared for you, with a stated effective date that matches the assessment date, and the appraiser selects and adjusts comparable sales to that period. The IBTR’s guide to evidence in property tax appeals explains how the board weighs different evidence types and is worth reading before your informal meeting.
A few cautions. An appraisal documents an opinion of value as of a specific date; it does not decide the appeal, and the outcome depends on the evidence on both sides and on market conditions in your neighborhood at the time. Whether an appraisal is worth the cost depends on the gap between your assessment and what you believe the market supports, and on how much the resulting tax difference would be over the years the correction carries forward.
Common mistakes and a filing checklist
Most unsuccessful residential appeals fail on process rather than merit. The patterns the assessor’s office and tax practitioners see most often:
- Arguing about the tax bill instead of the assessed value. The PTABOA has no authority over tax rates or levies.
- Using evidence tied to the wrong date. Sales and conditions as of January 1 of the assessment year are what count.
- Filing one Form 130 for multiple parcels. Each parcel needs its own petition.
- Skipping the property record card review. Factual errors are the simplest wins and can be corrected for up to three years.
- Missing the informal meeting or hearing without filing a continuance or withdrawal in time.
- Underpaying while the appeal is pending. You may pay based on last year’s assessment, but not less.
Before you submit, run through this checklist:
- Form 11 in hand, with the printed appeal deadline noted
- Property record card pulled and checked for errors
- Parcel number copied exactly onto Form 130
- Reason for appeal stated in terms of value or a specific factual error
- Opinion of value, if offered, tied to your evidence and the January 1 date
- Comparable sales, photos, or appraisal assembled for the informal meeting
- Form signed, dated, and filed online, in person, or by mail before the deadline
- Copy and proof of filing date saved
Frequently asked questions
When is the Marion County property tax appeal deadline?
The deadline is printed on your Form 11 notice. Under Indiana law it is June 15 of the assessment year if the notice was mailed before May 1, or June 15 of the year the tax bill is mailed if the notice went out on or after May 1. Most Marion County homeowners should plan around June 15.
Do I need an appraisal to appeal my Marion County assessment?
No. Indiana does not require an appraisal to file Form 130. The state notes that the Indiana Tax Court has treated an appraisal trended to the assessment date as the best evidence, but comparable sales, a recent sale of your own home, and purchase offers are also accepted.
Can I file Form 130 online in Marion County?
Yes. The Marion County Assessor accepts appeals through its online appeal page on indy.gov, in person at the assessor’s office, or by mail to the Appeals Department at 200 E. Washington St., Indianapolis.
Do I have to pay my full tax bill while my appeal is pending?
You may pay an amount based on the previous year’s assessment while the appeal is pending without penalty. If you pay less than that amount, you will be considered delinquent and assessed penalties.
What if the assessor and I cannot agree at the informal meeting?
The appeal moves to the Marion County PTABOA, which must hold a hearing within 180 days of your filing date and give you at least 30 days’ notice. If you disagree with the PTABOA’s decision, you can file Form 131 with the Indiana Board of Tax Review.
How far back can I correct an error on my property record?
Objective errors, such as incorrect square footage or a structure that no longer exists, can be raised for up to three years of assessments on Form 130. Disagreements about value are limited to the current assessment window.
Where Banks Valuation fits
An Indiana tax appeal rewards preparation more than argument. Read your Form 11, check your record card, file a complete Form 130 before the printed deadline, and walk into the informal meeting with evidence tied to the January 1 assessment date. Do that and you have given the assessor and the PTABOA something concrete to work with.
If you want an independent opinion of value prepared for that date, Banks Valuation completes retrospective tax appeal appraisals for homeowners in Indianapolis and Marion County, along with other non-lending work such as estate, divorce, and pre-listing appraisals. Our appraisers document the comparable sales and adjustments behind the value conclusion so it can stand on its own at the informal meeting or the hearing. Reach out before your deadline so there is time to complete the report, and confirm all filing dates and procedures with the Marion County Assessor, since local rules and timelines can change.